U.S. federal tax · tax year 2026
Federal income tax calculator.
Enter your income and filing status to see taxable income, total tax, your marginal and effective rates, and exactly how much of your income lands in each 2026 bracket. Runs in your browser; nothing is sent anywhere.
Your income
Estimated 2026 federal income tax
Worked examples (2026, standard deduction)
Single, $85,000 income. Taxable income is $85,000 − $16,100 = $68,900. The first $12,400 is taxed at 10% ($1,240), the next $38,000 (to $50,400) at 12% ($4,560), and the remaining $18,500 at 22% ($4,070). Total tax $9,870: marginal rate 22%, effective rate 14.33% of taxable income and 11.61% of the $85,000.
Married filing jointly, $150,000. Taxable income is $150,000 − $32,200 = $117,800. That is $2,480 on the first $24,800, $9,120 (12%) on the next $76,000, and $3,740 (22%) on the last $17,000. Total tax $15,340, marginal 22%, effective 13.02% of taxable income.
Head of household, $60,000. Taxable income is $60,000 − $24,150 = $35,850: $1,770 on the first $17,700 plus 12% of the remaining $18,150 ($2,178). Total tax $3,948, marginal 12%.
2026 tax brackets by filing status
These are the rates and thresholds in IRS Rev. Proc. 2025-32, applied to taxable income (after the deduction).
Single
| Rate | Taxable income over | up to and including |
|---|---|---|
| 10% | $0 | $12,400 |
| 12% | $12,400 | $50,400 |
| 22% | $50,400 | $105,700 |
| 24% | $105,700 | $201,775 |
| 32% | $201,775 | $256,225 |
| 35% | $256,225 | $640,600 |
| 37% | $640,600 | and up |
Married filing jointly
| Rate | Taxable income over | up to and including |
|---|---|---|
| 10% | $0 | $24,800 |
| 12% | $24,800 | $100,800 |
| 22% | $100,800 | $211,400 |
| 24% | $211,400 | $403,550 |
| 32% | $403,550 | $512,450 |
| 35% | $512,450 | $768,700 |
| 37% | $768,700 | and up |
Married filing separately
| Rate | Taxable income over | up to and including |
|---|---|---|
| 10% | $0 | $12,400 |
| 12% | $12,400 | $50,400 |
| 22% | $50,400 | $105,700 |
| 24% | $105,700 | $201,775 |
| 32% | $201,775 | $256,225 |
| 35% | $256,225 | $384,350 |
| 37% | $384,350 | and up |
Head of household
| Rate | Taxable income over | up to and including |
|---|---|---|
| 10% | $0 | $17,700 |
| 12% | $17,700 | $67,450 |
| 22% | $67,450 | $105,700 |
| 24% | $105,700 | $201,750 |
| 32% | $201,750 | $256,200 |
| 35% | $256,200 | $640,600 |
| 37% | $640,600 | and up |
Marginal vs effective tax rate
Tax is layered. Each bracket’s rate applies only to the slice of taxable income inside it, so crossing into a higher bracket never taxes the income below it at the higher rate. The marginal rate is the rate on your next dollar; the effective rate is total tax divided by income and is always lower. The breakdown table in the result shows the slice and tax in each bracket.
How it is calculated
Taxable income = income − deduction (never below zero). Tax = the sum, over each bracket, of the part of taxable income in that bracket times its rate. This equals the IRS rate-schedule formula (“$X plus rate of the excess”); the tests check the result against every published constant for the four filing statuses. Standard deductions for 2026: single and married filing separately $16,100, married filing jointly $32,200, head of household $24,150. Qualifying surviving spouses use the married-filing-jointly figures; choose that status.
Not included: tax credits (child tax credit, EITC and others), capital-gains and qualified-dividend rates, the 3.8% net investment income tax, self-employment tax, Additional Medicare Tax, alternative minimum tax, the additional standard deduction for age 65+ or blindness, other 2025 law deductions you may qualify for (enter them through the override), and state or local tax. If you file using the IRS Tax Table for taxable income under $100,000, the IRS tables round to the midpoint of $50 income ranges, so a filed return can differ from this result by a few dollars.
Sources and as-of dates
- IRS Rev. Proc. 2025-32: section 4.01 tax rate Tables 1–4 and the 2026 standard deduction amounts.
- IRS: tax inflation adjustments for tax year 2026, including amendments from the One, Big, Beautiful Bill: marginal rates and standard deductions, matching the figures above.
- IRS: federal income tax rates and brackets.
- Figures checked October 1, 2026. This tool covers tax year 2026 only; the IRS republishes these amounts every year.
FAQ
What is the difference between marginal and effective tax rate?
The marginal rate is the rate on your last dollar of taxable income. The effective rate is total tax divided by income, which is always lower because the lower layers are taxed at lower rates.
Does moving into a higher bracket tax all my income at the higher rate?
No. Only the part of taxable income inside the higher bracket is taxed at that rate.
What is the 2026 standard deduction?
$16,100 for single and married filing separately, $32,200 for married filing jointly, and $24,150 for head of household.
Is this what I will owe on my return?
Not exactly. It is tax on ordinary income before credits, other taxes, withholding and state tax. For a paycheck view use the paycheck calculator; if you are self-employed also see the self-employment tax calculator and the quarterly estimated tax calculator. This is an estimate, not tax advice.